P.

BACKGROUND

Antonio Martinez, an undocumented worker from Mexico, was employed by defendant California C&R, Inc. (C&R), a roofing company owned by defendant Sam Hyung Goo Shim. C&R did not report Martinez‘s wages to its workers‘ compensation insurance carrier, State Compensation Insurance Fund (SCIF), and did not pay state unemployment insurance taxes on behalf of Martinez. Martinez died on the job after a fall from the roof of a four-story apartment building in San Francisco. Defendant Jwa Young Kim, who was also employed by C&R, was the foreman at the worksite and Martinez‘s supervisor. Martinez was not wearing a harness and there were no railings or barriers on the roof to prevent a fall to the sidewalk. Cal/OSHA regulations (Cal. Admin. Code, Tit. 8, § 1730) require safeguards for roofing work higher than 20 feet off the ground. The grand jury issued an indictment charging C&R, Shim and Kim with felony counts of involuntary manslaughter and willfully violating an occupational health and safety standard resulting in death. (§ 192, subd. (b); Lab. Code, § 6425.) C&R and Shim were also charged with several counts of workers‘ compensation premium fraud and failure to withhold or…